Professor Aly Salama

My research interests encompass various fields in accounting, finance, and corporate governance. I am particularly focused on Social and Environmental Accounting, exploring how organisations disclose their environmental impact and social responsibilities. My investigation focusses on the determinants and consequences of carbon accounting disclosures, analysing the factors that influence them and their subsequent impact on corporate behaviour and stakeholder perception. In addition, I delve into the intricacies of corporate governance, examining how governance structures and practices affect organisational performance and accountability. My research also extends to the dynamic field of banking and finance, where I study financial systems, banking operations, and regulatory frameworks. Furthermore, I am profoundly interested in the historical evolution of accounting and business practices, seeking to understand how historical developments shape contemporary accounting standards and business operations.

• Please visit the Pure Research Information Portal for further information
• Do Social Interaction Mechanisms Affect University Reputation? Evidence from the UK Higher Education Sector, Abdelbadie, R., Braakmann, N., Salama, A. 23 May 2024, In: Abacus
• Internal governance mechanisms and information value of banks’ earnings, Elnahass, M., Tahir, M., Ahmed, N., Salama, A. 22 Mar 2024, In: Journal of Accounting in Emerging Economies
• The Impact of Social Mechanisms and Reputation on Stakeholders' Perception of Responsible Service: Evidence From Student Experience at UK Universities, Abdelbadie, R., Braakmann, N., Salama, P. 6 May 2024, The Emerald Handbook of Ethical Finance and Corporate Social Responsibility, Leeds, Emerald Publishing
• When former CEO acts as board chair: Does this matter to debt policy and risk of default?, Trinh, V., Salama, A., Al-Najjar, B. 22 Jul 2024, In: Abacus
• Corporate Governance, Shari’ah Governance, and Financial Flexibility: Evidence from the MENA Region, Aljughaiman, A., Salama, A., Verousis, T. 21 Aug 2023, In: International Journal of Finance and Economics
• CSR, credibility, employees' rights and legitimacy during a crisis: a critical analysis of British Airways, WizAir and EasyJet cases, Kassem, R., Salama, A., Ganepola, C. 2 Jan 2023, In: Employee Relations
• Former CEOs Chairing the Board: Does it matter to Corporate Social and Environmental Investments?, Trinh, V., Salama, A., Li, T., Lyu, O., Papagiannidis, S. Nov 2023, In: Review of Quantitative Finance and Accounting
• Pro-Social Policies and Impression Management: The American Arabian Oil Company (Aramco), 1932-1974, Albalwi, W., McGovern, T., Salama, A. 1 Aug 2023, In: Enterprise and Society
• Twitter Carbon Information and Cost of Equity: The Moderating Role of Environmental Performance, Albarrak, M., Duong Cao, N., Salama, A., Aljughaiman, A. 1 Sep 2023, In: Eurasian Business Review
• Carbon disclosure and firm risk: evidence from the UK corporate responses to climate change, Alsaifi, K., Elnahass, M., M. Al-Awadhi, A., Salama, A. 1 Sep 2022, In: Eurasian Business Review

• Dekun Liu The Determinants of Integrated Reporting Quality and its Impact on Value Creation: Evidence from Worldwide Adopters Start Date: 25/03/2024
• Sam Joseph A Holistic Approach to the U. S. Corporate Governance: Financial Statements Fraud in the Post-Reforms Era Start Date: 30/05/2022 End Date: 07/06/2023
• Hoang Minh Trang Nguyen Start Date: 01/10/2022 End Date: 11/07/2023
• Muhammad Owasil Conceptualising, Theorising, and Assessing the CSR Contributions of British Companies to Covid-19 Pandemic. Start Date: 01/10/2021
• Peter Krak The Critical Success Factors for an Accounting Firm to Adopt Digital Innovations Start Date: 01/10/2020 End Date: 21/04/2021

ACADEMIC QUALIFICATIONS

• 2003 PhD in Accounting, Nottingham University Business School (NUBS)
• 1996 MSc in Accounting, Suez Canal University (SCU): Egypt
• 1990 B.Com with a First Class Honours degree in Accounting, Suez Canal University (SCU)

EDUCATION CERTIFICATES

• 2011 Fellowship of the Higher Education Academy (HEA)

ACADEMIC SUMMARY

Appointments / Research Grants

• 2014 - 2020 Senior Lecturer (Associate Professor) in Accounting, Newcastle University Business School, Newcastle University. 
• 2006 – 2014 Assistant Professor in Accounting, Durham University Business School (DUBS)
• 2004 – 2006 Senior Lecturer in Accounting and Finance, Sunderland Business School
• 2003 – 2004 ESRC Postdoctoral Research Fellow (£27,351), University of Nottingham
• 2002 – 2003 ICCSR Research Fellow (£6,500), University of Nottingham
• 1990 – 1999 Assistant Lecturer/University Teacher in Accounting, SCU
• 1987 – 1990 Assistant Accountant, National Bank for Development (NBD), Egypt

Research Grants

• 1999 – PhD Scholarship (Tuition Fees and Living Expenses)
• 2002 – ICCSR Research Fellowship (£6,500)
• 2003 – ESRC Postdoctoral Research Fellowship (£27,351)
• 2017 – Newcastle University Business School Research Fund (£850)

Memberships in Academic Associations/Centres

• American Accounting Association (AAA)
• British Accounting and Finance Association (BAFA)
• European Accounting Association (EAA)
• Centre for Social and Environmental Accounting Research (CSEAR)
• International Centre for Corporate Social Responsibility (ICCSR)

Administrative Positions

• 2015 – 2018 Chair of Accounting & Finance Board of Examiners (UG)
• 2013 – 2014 Energy/Environment Champion, Durham University Business School
• Sept 2008 Conference Chair (7th International Conference on CSR), Durham University Business School
• 2008 – 2012 Deputy Director of the PhD programme, Durham University Business School
• 2004 – 2006 Director of the CSR Research Group, Sunderland Business School

Visiting Positions

• 2015 – Present Visiting Academic in Accounting & Finance, Adam Smith Business School
• 2009 – Present Visiting Academic in Accounting & Finance, The York Management School
• 2014 – 2017 Visiting Academic in Accounting & Finance, Durham University Business School
• 2012 – 2013 Visiting Professor, CBE, Qassim University: The Kingdom of Saudi Arabia
• 2011 – 2013 Visiting Professor, IÉSEG School of Management, France

External Examiner

• 2021 – Present Durham University Business School, Durham University. 
• 2018 – Present Surrey Business School, University of Surrey.
• 2015 – 2019 Leeds University Business School, University of Leeds.
• 2014 – 2018 Lord Ashcroft International Business School, Anglia Ruskin University
• 2014 – 2018 Nottingham Business School, Nottingham Trent University.
• 2014 – 2018 School of Economics, Finance & Accounting, Coventry University.
• 2014 – 2018 Westminster Business School, University of Westminster.
• 2013 − 2015 University of Wales, validated schemes: MBA & MSc in Finance, London School of Business and Finance (LSBF).
• 2009 − 2014 Association of International Accountants (AIA).
• 2008 – 2013 Newcastle Business School, Northumbria University.
• 2008 – 2013 University of Wales, validated scheme: MBA, Newcastle College.

Consulting

• 1992 – 1993 Financial advisor to some Egyptian Public Companies

Curriculum Development

• 2013 MSc (Accounting and Finance), CBE, Qassim University: The Kingdom of Saudi Arabia
• 2013 MBA Managing Finance, Synergy Business School, Synergy University, Moscow
• 2005 − 2006 Social and Environmental Accounting (Business & Management UG Degree), Sunderland Business School
• 2005 − 2006 Accounting & Financial Management (Master of Business Studies), Sunderland Business School
• 2008 – 2011 DL MBA/MA: Managing Finance; Financial Management; Business, Economics & Accounting, Durham University Business School

Indicators of Esteem

• March 2020 – Nominated for The Education Awards (TEAs) in the Research Supervisor of the Year – Newcastle University, UK.
• July 2019 – Invited speaker, Durham University Business School, Durham University, UK.
• January 2011 – Professor Salama (with Professor Alsharairi) received an Outstanding Research Award from the Global Conference on Business and Finance - hosted by the American Accounting Association, Las Vegas for their paper Alsharairi, M. & Salama, A. (2011), "Would Leverage Impact Earnings Management? Evidence from US non-cash acquirers".
• February 2011 – Invited speaker, Aarhus School of Business, Aarhus University, Denmark.
• March 2010 – Invited by the Egyptian National Authority for Quality Assurance and Accreditation of Education (NAQAAE) to join Quality Assurance Advisory.

RESEARCH STUDENTS
Supervision

1. Rasha Ashraf Mohammed Abdelbadie, Essays on sensemaking, reputation and leadership: Evidence from the United Kingdom nonprofit sector (1st Supervisor, PhD 2020).
2. Junxia (Suze) Zheng, Earnings Management, Earnings Benchmarks, and Directors’ Remuneration: UK evidence (Joint Supervisor, PhD 2020).
3. Mohammed Saad A Albarrak, The Effect of Twitter Dissemination on Cost of Equity: Evidence from Financial and Carbon Information (1st Supervisor, PhD 2020).
4. Roba Ashraf Mohammed Abdelbadie, The Financial and Ethical Implications of Indirect Interlocks: Evidence from US Commercial Banks (1st Supervisor, PhD 2020).
5. Noora Abdulrahman Ahmed Yusuf, Internal Governance Mechanisms and Financial Reporting Quality: Evidence from Alternative Banking Systems (Joint Supervisor, PhD 2019).
6. Quang Vu Trinh, Effects of Board Busyness on Financial Stability, Market Valuations and Dividend Payouts: Evidence from Alternative Banking Models (Joint Supervisor, PhD 2019).
7. Abdullah A Aljughaiman, Effects of Corporate Governance Mechanisms on Financial Flexibility, Risk-taking Behaviour and Risk Management Effectiveness: A Comparison Study between Conventional and Islamic Banking Systems (1st Supervisor, PhD 2019).
8. Khaled Alsaifi, Essays on Carbon Disclosure and Financial Consequences (1st Supervisor, PhD 2019).
9. Anup Kumar Saha, Carbon Emission Disclosures by Higher Education Institutions in the UK – Determinants, Carbon Reduction Target, Volumetric & Qualitative Disclosure and Reputation (1st Supervisor, PhD 2017).
10. Lijuan Xiao, Accounting Information Reliability and Corporate Governance: Evidence from China (1st Supervisor, PhD 2016).
11. Howida Shehata Mohamed Ahmed, The Impact of Corporate Governance on Research and Development Voluntary Disclosure: UK Evidence (1st Supervisor, PhD 2015).
12. Han Liu, The Relationship between Corporate Governance, Environmental Disclosure, and Firm Value in Chinese Listed Companies (1st Supervisor, PhD 2015).
13. Bahaa Allam, Board Characteristics, Ownership Structure and Agency Costs: UK Evidence (1st Supervisor, PhD 2015).
14. Jiayuan Xin, The Determinants of Forward-Looking Risk Disclosure and its Impacts on Firm's Risk and Analyst Forecast Accuracy: Evidence from the UK (1st Supervisor, PhD 2015).
15. Jihad Al Okaily, Financial Reporting Quality, Auditor Remuneration and Corporate Governance: Empirical Evidence from the UK after the Global Financial Crisis (1st Supervisor, PhD 2014).
16. Habiba Al-Shaer, The Relationship between Audit Committees, Corporate Environmental Disclosure, and Environmental Reputation: UK Evidence (1st Supervisor, PhD 2014).
17. Alessandro Ala, Economic Effects of International Accounting Standards (Joint supervisor, PhD 2013).
18. Mohammad Jizi, Corporate Governance, Disclosure Content and Shareholder Value: Impacts and Interrelations from the US Banking Sector (1st Supervisor, PhD 2013).
19. Saleh Alagla, Executive Compensation, Corporate Governance, and Firm Performance: A Comparative Study between the UK and the USA (Joint supervisor, PhD 2012).
20. Malek Alsharairi, Economic Consequences of Earnings Management (Joint supervisor, PhD 2012).
21. Nooraisah Katmun, Disclosure Quality and Earnings Management (Joint supervisor, PhD 2012).
22. Prawat Benyasrisawat, Accounting Reform and The Value Relevance of Accounting Information in Thailand (1st Supervisor, PhD 2011).
23. Rohaida Basiruddin, Corporate Governance and Audit Quality (1st Supervisor, PhD 2011).
24. Murya Habbash, The Relationship between Governance Practices and Earnings Management: UK Evidence (1st Supervisor, PhD 2010).
25. Amir Michael, Voluntary Disclosures and Audit Expectations Gap: Egyptian Evidence (1st Supervisor, PhD 2008).

PhD/DBA External Examining

1. Mingchen Li, Greenhouse Gas Performance and Accounting Disclosure: Global Commonalities and Differences – Leeds University Business School, University of Leeds (PhD 2021). 
2. Hidaya Mustafa Ali Al Lawati, Audit Committee Characteristics, Financial Reporting Quality and Corporate Performance: The Case of Oman – Portsmouth Business School, University of Portsmouth (PhD 2021).
3. Heba Farid Fouad Farid, Ownership Structure, Corporate Governance, Corporate Performance and Egyptian Revolution: Evidence from an Emerging Market – Huddersfield Business School, University of Huddersfield (PhD 2021). 
4. Ahmad Alqatan, Board Diversity, Earnings Management and Firm Performance: The Case of Kuwait – Portsmouth Business School, University of Portsmouth (PhD 2020).
5. Noha Abd El-Rahman, Features Affecting the Quality of Sustainability Reporting: Theoretically Informed Insights and Empirical Evidence from the Global Fortune 100 (2011-2015) – London South Bank University (PhD 2019).
6. Martin John Whitehead, The Effect of a Corruption Scandal Recession and Legislation on Voluntary Disclosure, Reporting Quality, and Governance, Compliance and Control: The Case of Brazil – Cranfield University (PhD 2019).
7. Shujun Zhang, How Effective are China's Mainland Stock Markets and How Best to be Regulated? – Sunderland University (PhD 2019).
8. Rob Hall, Exploring the Potential for a Stakeholder Theory Based Framework of Engagement to Enhance the Design and Development of Higher Degree Programmes through Co-Creation: A Case Study of the University of Sunderland Accounting and Finance Programme – University of Sunderland (Professional Doctorate 2019).
9. Erhan Akkas, Essays on the Impact of Knowledge on Macroeconomic and Islamic Banking Performance in the GCC and the Knowledge Nexus in the Emergence of Islamic Banking Institutionalisation – Durham University (PhD 2019).
10. Princess Bwanya, A Quantitative Investigation into the Business Case for Diversity in the Boardroom: A Multi-Theory Framework – Faculty of Business and Law, Northumbria University (PhD 2019).
11. Kayode Richard Abeleje, The Influence of IFRS Adoption on Earnings Management: A Cross-Country Analysis, School of Economics, Finance and Accounting – Coventry University (PhD 2019).
12. Nora Hendriyeni, Manager’s Incentives and Earnings Management: The Case of Indonesian IPO Firms, Lancashire Business School - University of Central Lancashire (PhD 2019).
13. Nihal Abodoma, The Determinants of Corporate Cash Holdings: Evidence from Firms Listed on the Egyptian Stock Exchange, Northumbria University (PhD 2018).
14. Hui Chen, Sustainability Reporting and Stakeholder Engagement: Determinants of Reporting and Reporting Quality, Durham University (DBA 2018).
15. Peter J Baldacchino, External Auditing and Corporate Governance Perspectives in a Small State: The Case of Malta, Loughborough University (PhD 2018).
16. Philip Linsley, The Application of Neo-Durkheimian Institutional Theory in Accounting Research, University of York (PhD 2017).
17. Ramzi Suliman Alzead, The Determinants and Economic Consequences of Risk Disclosure: Evidence from Saudi Arabia, Portsmouth Business School, University of Portsmouth (PhD 2017).
18. Rateb Alqatamin, Forward-Looking Information Disclosures, Earnings Management Practices, and CEO’s Personal Characteristics: The Case of Jordan, Lancashire Business School - University of Central Lancashire (PhD 2016).
19. Doaa El Diftar, The Impact of Institutional Investors on Levels of Voluntary Disclosure and Transparency in Egypt, Cardiff School of Management (PhD 2016).
20. Franklin Nakpodia, An Assessment of Institutional Influences on Corporate Governance in Nigeria: A Multi-Stakeholder Perspective, Faculty of Business and Law, Northumbria University (PhD 2015).
21. Shilpi Das, Corporate Internet Reporting, Sunderland Business School, University of Sunderland. (PhD 2015).
22. Ainon Ramli Binti, Usage of and Satisfaction with Accounting Information Systems: The Case of the Hotel Industry in Malaysia, Hull University Business School (PhD 2013).

PhD Internal Examining

1. Nur Indah Riwajanti, Islamic Microfinance in Indonesia: A Comparative Analysis between Islamic Financial Cooperatives and Shari'ah Rural Bank on Experiences, Challenges, Prospect and Role in Developing Micro-enterprises, DUBS (PhD 2013).
2. Abdullah Al Mutawaa, Perceptions of Corporate Annual Reports’ Users Towards Accounting Information and Voluntary Disclosure and its Determinants: The Case of Kuwait, DUBS (PhD 2013).
3. Ibrahim Al-Meaidi Khalid, An investigation into the current management accounting practices and the contingent aspects that have promoted Saudi and non-Saudi manufacturing firms to adopt or not adopt modern management accounting systems: the case of the eastern province of Saudi Arabia, DUBS (PhD 2011).
4. Abdella Kormie Dinga, Corporate Ownership and Control Structures and Firm Performance: Evidence from Control Potential, Agency, and Control Dominance-Contestability Perspectives on UK Listed Firms, DUBS (PhD 2010).
5. Sinan Sulieman Abbadi, Information Content and Multiple Performance Measures, DUBS (PhD 2009).
6. Mohamed O. El Baradie, Target Costing Application in Egypt: An Institutional Perspective, DUBS (PhD 2008).

• Accountancy PhD December 11 2003
• Fellow (FHEA) Higher Education Academy (HEA) 2015

• Please visit the Pure Research Information Portal for further information
• Google Scholar Citations